Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing winding Department Department 5,200 units, 50% 2,800 units, 70% Work in process, November 1 completed completed Completed and transferred to next processing department during November 71,200 units 70,200 units Work in process, November 30 4,000 units, 75% 3,800 units, 10% completed completed a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Drawing Department. If an amount is zero, enter in "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units 5,200 2,600 Inventory in process, November 1 0 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total